RALPH D. HOLLENBEAK, ET AL. EXECUTORS OF WILL OF ALLEN M. RETAN, DECEASED v. STATE OF ILLINOIS.

Case summary

Claimants sought a refund of inheritance taxes overpaid to the State Treasury in the estate of Allen M. Retan. The court, based on the facts admitted by the State, awarded the claimants the overpayment amount of $644.39.

Claim type: Tax Refund

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Headnotes

INHERITANCE TAX-when claimant entitled to a refund. Upon the facts

Edward J. Brundage, Attorney General, for State. The Attorney General agrees that the above facts are true, and con-

RALPH D. HOLLENBEAK, ET AL. EXECUTORS OF WILL OF ALLEN M.

RETAN, DECEASED

v.

STATE OF ILLINOIS.

Opinion Filed April 26, 1921.

INHERITANCE TAX-when claimant entitled to a refund. Upon the facts proven and admitted by the State, the Court enters an award to claimant for the amount of inheritance tax over-paid.

Edward J. Brundage, Attorney General, for State.

This is a claim for refund of inheritance taxes erroneously paid into the State Treasury in the estate of Allen M. Retan, late of Kane County, Illinois.

Said decedent died testate April 15, 1918, and will was duly probated.

By an order of the County Judge of said county, entered September 3, 1918, pursuant to proceeding under section 11 of Inheritance Tax Laws a total of five thousand seven hundred seven and 92/100 dollars ($5,707.92) was assessed in the estate, which less 5% discount for payment within six months of decedent's death was paid to County Treasurer said county, the net amount being $5,422.52.

The case was duly appealed to the County Court by the Executors of estate; and January 25, 1921, an order was entered assessing the estate in a total sum of $5,029.61.

The actual amount due the State, is $4,778.13, making therefore an over-payment of $644.39, being the difference between the amount of the two assessments.